How much of a contractor's earnings are actually "eaten up" by social security contributions if they work under a temporary agreement? From January 1, 2027, it will be less than now. On June 17, 2026, the National Council of the Slovak Republic approved an amendment to the law "On Social Insurance": the odvodová odpočítateľná položka, meaning the tax-exempt amount that reduces the base for calculating contributions, will increase from the current 200 to 300 euros per month.
For those who work part-time on a dohodu (agreement), this means up to a hundred euros more in "net" amount each month, from which they will not have to pay pension contributions. The bill was introduced by coalition deputies of the SNS — Dagmar Kramplová, Adam Lučanský, Andrej Danko, and Karol Farkašovský. They proposed raising the relief to 500 euros, but parliament settled on a compromise of 300.
Who is this change for
Students and pensioners who work under temporary agreements could already use this relief. Now, a new category is added: people who work part-time during materská dovolenka (maternity leave), otcovská dovolenka (paternity leave), or rodičovská dovolenka (parental leave).
This is an extension of a rule that has been in effect since January 1, 2026: individuals caring for children under six years of age are automatically insured for pension insurance through this care and can work at the same time. Now, such employees will be able to apply the relief to their contributions from the agreement, explained Martin Kontúr, spokesperson for Sociálna poisťovňa (Social Insurance Agency), as reported by interez.sk.
How the mechanism works
The relief reduces the vymeriavací základ (assessment base) only for pension insurance and contributions to the solidarity reserve fund. It does not apply to contributions:
- for sickness insurance;
- for unemployment insurance;
- for work accident insurance;
- for guarantee insurance.
Therefore, the employer, as before, pays full contributions for úrazové poistenie (accident insurance) and guarantee insurance, and the employee only saves on the pension part.
Another important detail: if you have several agreements at the same time, you can only apply the relief to one of them per calendar month. The employee informs the employer in writing about the intention to use the relief, and the employer forwards this information to Sociálna poisťovňa.
What to do and by when
For working students and pensioners, there are no new obligations from January 1, 2027: everything will continue automatically, just with a higher amount. However, parents on parental leave who work under an agreement will have to hurry if they want to receive the relief from the first day.
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If the agreement was concluded before December 31, 2026 — you must inform your employer in writing about applying the relief no later than December 31, 2026, and provide confirmation from the employer from whom you are on materská, otcovská, or rodičovská dovolenka.
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If the agreement is concluded from January 1, 2027 — you must provide written notification and confirmation of leave no later than the day the legal relationship begins, then the relief will be effective from the first day.
Additionally, a new obligation arises: to inform the employer about the end of parental leave no later than eight days before its completion. If this is not done, you might unintentionally "extend" the application of the relief beyond what is allowed, with all the consequences for settlements with Sociálna poisťovňa.
What to expect next
The change takes effect on January 1, 2027, so there is nothing to do in 2026. The exception is described above: if you are on parental leave and already working on a dohodu, an application by the end of December this year will give you the relief from the first day of the new year.
The amount of 300 euros is not necessarily final: the initial proposal from the SNS was 500 euros, and parliamentary practice shows that such topics are revisited. But as of today, aim for 300 euros from 2027 — it is already a signed law.
